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Nevada Revised Statutes

Chapter 373

Nev. Rev. Stat. ch. 373

County Taxes on Fuel

373.010Short title 373.020Definitions 373.0205“Acquisition” and “acquire” defined 373.021“Board” defined 373.022“City” defined 373.023“Commission” defined 373.024“Cost of the project” defined 373.0245“Department” defined 373.0246“Diesel fuel” defined 373.0249“Highway truck parking” defined 373.027“Improvement” and “improve” defined 373.028“Project” defined 373.029“Town” defined 373.030Imposition of tax in certain counties 373.060Effective date of tax imposed pursuant to NRS 373.030 373.062Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption 373.065Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds 373.066Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates 373.0663Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by adoption of ordinance by board; approval of certain increases by voters; effective dates 373.067Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review 373.0675Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected 373.068Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes 373.070Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing 373.075Mandatory provision of amendatory ordinance 373.080Transmittal to counties of taxes collected by Department; reimbursement for costs 373.083Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request; use of proceeds of certain taxes retained by Department for highway truck parking 373.087Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion 373.090Place of sale of fuel 373.100Redistribution of taxes, penalties and interest by Department 373.110Distribution and use of net proceeds of taxes; regional street and highway fund 373.119Use of certain collections from sale of fuel for boats; monthly reports by marinas 373.120Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State 373.131Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities 373.140Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project 373.150Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects 373.160Pledges and liens to secure payment of revenue bonds or other securities 373.190Sale of revenue bonds 373.200Construction